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Opinion 94-21
… the issues discussed in the opinion. TOWN BOARDS -- Powers and Duties (purchase order system) TOWN LAW, §110: The town … board, in its discretion, may require multiple signatures for all, or a reasonable class of, purchase orders. You ask … 110 further provides that "(t)he town board may provide for the encumbering of appropriation accounts at more …
https://www.osc.ny.gov/legal-opinions/opinion-94-21Fire Safety (2015-MS-1)
… [read complete report - pdf] We also released ten letter reports to the … fire safety of buildings) within their jurisdictions for the period January 1 through December 31, 2013. … Finally, 54 (56 percent) did not conduct the required number of evacuation drills. Five municipalities …
https://www.osc.ny.gov/local-government/audits/city/2015/05/27/fire-safety-2015-ms-1State Agencies Bulletin No. 2124
… of the Legislature, including the Legislative staff and for payments of services performed by mentally ill or … are employed in State-operated special employment, work-for-pay or sheltered workshop programs. Note: Pursuant to … the end of June. However, although funds will be released for these agencies, direct deposit advices will not be mailed …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2124-paycheck-distribution-april-12-2023-administration-cycle-paychecksOpinion 89-43
… by an appointive office. Town Law, §174(2) provides for the election of a fire district treasurer for a term of three years. While the office of treasurer, … we note that Town Law, §176(2-a) sets forth a procedure for the conversion of the office of treasurer into an …
https://www.osc.ny.gov/legal-opinions/opinion-89-43Government-Wide Financial Data – 2023 Financial Condition Report
… Program revenues include: Charges to customers or others for services related to the program; Grants and contributions that can only be used to pay for the operations of a particular function or segment; and … taxes and other items not included as program revenues. For prior years’ comparative government-wide data, please see …
https://www.osc.ny.gov/reports/finance/2023-fcr/government-wide-financial-dataDiNapoli Criticizes Ill-Conceived Presidential Executive Order
… flaring of methane from gas wells and eliminating climate change from the National Environmental Policy Act are acts of willful denial regarding the reality of climate change. "While the Executive Order does not remove the U.S. … and our economy from the worst impacts of climate change. "Climate change is one of the greatest risks facing …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-criticizes-ill-conceived-presidential-executive-orderComptroller DiNapoli Releases School Audits
… two reserves – the unemployment insurance reserve and the retirement contribution reserve – were more than the …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-school-audits-2Windows Domain Administration and Management
… measures are in place to protect the confidentiality, integrity, and availability of information assets and ensure …
https://www.osc.ny.gov/state-agencies/audits/2023/05/31/windows-domain-administration-and-managementTown of Parma – Financial Management and Information Technology (2012M-96)
… Purpose of Audit The purpose of our audit was to examine the Town’s management and oversight of financial operations and … 1, 2010, to January 20, 2012. Background The Town of Parma is located in Monroe County. The Town is governed by …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-parma-financial-management-and-information-technology-2012m-96DiNapoli: Statewide Local Sales Tax Collections Surge Nearly 58 Percent in May
… percent over the same month in 2020, the highest one month increase in recent history, State Comptroller Thomas P. … 2019. New York City’s collections totaled $636 million, an increase of 51.4 percent, or $216 million. Every county … percent over the same month in 2020 the highest one month increase in recent history State Comptroller Thomas P …
https://www.osc.ny.gov/press/releases/2021/06/dinapoli-statewide-local-sales-tax-collections-surge-nearly-58-percent-mayProblem Claims – Improving the Effectiveness of Your Claims Auditing Process
… If the answer to any question posed in the earlier section (Claims Auditing) is no, then some type of action should be … available to the body or official responsible for auditing claims: If original documentation (such as invoices, purchase … may indicate the possibility of a duplicate claim. Claims generally may be rejected or reduced if they do not …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/problem-claimsDiNapoli: State Tax Revenues $3 Billion Below Last Year
… State tax receipts in November were higher than expected by the Division of the … year and $806.7 million higher than the projection in DOB’s State Fiscal Year 2021 Mid-Year Update, issued Oct. 30. Tax … this week, it must be at the top of the agenda for quick action in the new year.” Personal income tax receipts …
https://www.osc.ny.gov/press/releases/2020/12/dinapoli-state-tax-revenues-3-billion-below-last-yearVillage of Keeseville – Financial Condition (2013M-192)
… our audit was to review the Village’s financial condition for the period June 1, 2010, through May 31, 2013. Background … an elected Mayor. The Village’s budgeted appropriations for the 2013-14 fiscal year are approximately $1.4 million. Key Findings The recorded total fund balance for the general, sewer, and water funds at the end of the …
https://www.osc.ny.gov/local-government/audits/village/2013/09/20/village-keeseville-financial-condition-2013m-192Village of Oxford – Justice Court Operations (2013M-219)
… was to review the Justice Court’s financial operations for the period June 1, 2011 through April 30, 2013. … Justices did not ensure that Court moneys were accounted for properly. We found numerous errors and irregularities, … Fund (JCF) and the Department of Motor Vehicles (DMV). For example, $1,325 in collections was recorded with no …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/02/14/village-oxford-justice-court-operations-2013m-219Oversight of Casino Revenues and Regulatory Oversight Reimbursement Collections (Follow-Up)
… Collections ( 2019-S-8 ). About the Program The Gaming Commission (Commission) regulates all aspects of gaming activity in New York and is responsible for overseeing … VLT casinos are required to remit a percentage of their gaming revenues to the State, and tribe/nation casino …
https://www.osc.ny.gov/state-agencies/audits/2021/05/05/oversight-casino-revenues-and-regulatory-oversight-reimbursement-collections-followComptroller DiNapoli Releases School District Audits
… officials did not provide IT security awareness training for individuals who used the district’s IT assets. In … County) District officials did not properly account for Niagara Power Coalition revenues. Auditors found that … County) District officials did not seek competition for seven professional service providers who were paid …
https://www.osc.ny.gov/press/releases/2020/03/comptroller-dinapoli-releases-school-district-auditsCyber Incident Response Team
… is to provide leadership, coordination, and support for efforts to prevent, protect against, prepare for, respond to, and recover from terrorism and other … agencies, local governments, and public authorities. (For the purposes of this report, we consider non-Executive …
https://www.osc.ny.gov/state-agencies/audits/2021/11/12/cyber-incident-response-teamDepartment of Transportation Bulletin No. DOT-39
… purpose of this bulletin is to provide agency instructions for processing the 2021 Shift Lump Sum Payment. Affected … receive a lump sum payment of $400. Employees eligible for the 2021 Shift Lump Sum Payment of $400 shall not receive Inconvenience Pay for the same period of the employee’s winter maintenance …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-39-2021-shift-lump-sum-payment-winter-maintenance-seasonCVS Health – Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service (Follow-Up)
… The Empire Plan is the primary health benefits plan for NYSHIP, serving 1.1 million members. Civil Service … to administer the Empire Plan’s prescription drug program for the period from January 1, 2014 through December 31, … required to negotiate agreements with drug manufacturers for rebates and remit the rebate revenue to Civil Service. …
https://www.osc.ny.gov/state-agencies/audits/2021/11/16/cvs-health-accuracy-drug-rebate-revenue-remitted-department-civil-service-followMedicaid Program – Accuracy of Medicaid Eligibility Determined by NY State of Health
… pays managed care organizations (MCOs) a monthly premium for each enrolled recipient and, in turn, the MCOs pay health care providers for services their members require. Recipients can also receive services through fee-for-service, whereby the Department pays health care …
https://www.osc.ny.gov/state-agencies/audits/2020/09/17/medicaid-program-accuracy-medicaid-eligibility-determined-ny-state-health